Dick Smith stores will close for good in about six weeks. Photo: Jessica Hromas

The court heard that, on January 5, the day after Dick Smith collapsed, MTC told Toll to hold delivery of the TV sets and help recall the cargo.

But two days later Toll allowed Dick Smith's cartage and container contractor to collect the shipment and take it to customs bonded warehouses, where 14 containers remained when Toll did not pay the required customs fee.

MTC's invoiced price for the 14 containers was $US1.3 million ($1.8 million), the court heard.

Toll took MTC, Dick Smith and its receivers to court in an attempt to settle who should get the goods.

Justice Rares found that MTC was entitled to claim damages from Toll for the loss of the goods, with the value of that to be assessed.